LXXXVI. DESCRIPCIÓN DE LA TEORIA DEL FRAUDE EN EL CASO SALUDCOOP DE COLOMBIA

Abstract

With the current economic crisis and according to the Fraud report uncovered by PWC, an
increase was reflected in Colombia which, for 2016 was 32% and for 2018 it amounted to
39%. Presenting an effect proportional to the demand for forensic auditing services, to
identify financial collapses and mitigate possible signs of fraud in companies. But can the
causes of fraud be identified before it occurs?
This article allows us to identify the components of the fraud theory applied in the SaludCoop
case, in Colombia at the end of 2011, it will also include the extension of this theory
formulated by Dana Hermanson and David Wolfe in 2004. Managing to describe how the
fraud operated and determine if this can be avoided.
For the development, one of the most representative cases was selected, under a quantitativedescriptive and correlational design, responding to the SaludCoop moments, therefore, we
used the theory of the Triangle of fraud by Cressey Donald (1973) and the Diamond Theory
of the Fraud by Hermanson and Wolfe (2004), diagnostic research technique, by secondary
sources such as the CSJ, Superintendency of health and CGN.
It was concluded that it is not predictable, since they occur because there are opportunities,
that is, motivation, rationalization and capacity are internal influences to the subject that
cannot be controlled against fraud.